ITALIAN PATENT BOX
CUP METHOD AND FUNCTIONAL ANALYSIS
Infographic - April 2016 | RoyaltyRange
On 7 April 2016, the Italian Revenue Agency issued Circular No. 11, which further clarifies the Patent Box regime application and the procedure for obtaining a tax ruling.
The Italian Revenue Agency indicated the preferred and more reliable methods to compute the IP related return for the Patent Box regime:
- The comparable uncontrolled price (CUP) method.
- The transactional profit split method.
The RoyaltyRange data is fully compliant, very valuable and productive in any patent box regime application due to the following:
- Specifically compiled for the CUP method application.
- Includes detailed functional, risk and asset analysis.
- OECD BEPS compliant.
- Detailed third party highest quality data.
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